G/VAL/N/2/MMR/1  
 
21 October 2019  
(19-6866) Page: 1/4 
Committee on Customs Valuation  Original: English  
 
 INFORMATION ON IMPLE MENTATION AND ADMINI STRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECK -LIST OF ISSUES   
MYANMAR  
The following submission, dated 18 October 2019, is being circulated at the request of the delegation 
of Myanmar.  
 
 
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1. Questions concerning Article  1: 
(a) Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
Yes, there is no special provision on the sale between related persons as the definition of the 
related person is described in Para graph  2(q) of Procedure on Customs Valuation Notification 
No. 91/2017. And concerning with the sale between the related person is prescribed in box 
11 (b) and (c) of Value Declaration Form 1 as the following questions :  
"(b)  Can you demonstrate that the price had not been influenced by the relationship 
by examination of the circumstances surrounding the sale?             
(c)  Can you demonstrate that the price had not been influenced by the relationship 
by test value? " 
(ii) Is the fact of intercompany prices prima  facie considered as grounds for 
regarding the respective prices as being influenced?  
No, the fact of intercompany prices shall not be considered as grounds for regarding the 
respective prices as being influenced when there is the relationship between buyer and seller. 
If the relationship does not influence the price even there is relations hip between buyer and 
seller, the value shall be accepted as transaction value.  
(iii) What is the provision for giving the communication of the afore -mentioned 
grounds in writing if the importer so requests? (Article  1.2(a))  
Only upon the written request by importer, written reply by Customs Officer on how Customs 
Valuation for the goods is decided is prescribed in the Para graph 46 of Procedure on Customs 
Valuation Notification No. 91/2017.  
(iv) How has Article  1.2(b) been implemented?  
The definition of the related person is described in Para graph  2(q) of Procedure on Customs 
Valuation Notification No. 91/2017. And concerning with the sale between the related person 
is prescribed in box 11 (b) an d (c) of Value Declaration Form 1 as the following questions :  G/VAL/N/2/MMR/1  
 
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  "(b)  Can you demonstrate that the price had not been influenced by the relationship by 
examination of the circumstances surrounding the sale?    
(c)  Can you demonstrate that the price had not  been influenced by the relationship by test 
value? " 
(b) Price of lost or damaged goods:  
Are there any special provisions or practical arrangements concerning the valuation 
of lost or damaged goods?  
The provision on valuation of lost or damage goods is des cribed in Chapter 11, Para graph  36 
of Notification No. 91/2017.  
2. How has the provision of Article  4 to allow the importer an option to reverse the 
order of application of Articles  5 and 6 been implemented?  
Chapter (2), Para graph  5 of Notification No. 91/ 2017 is fully complied with Article 4 of the 
Customs Valuation Agreement  (CVA) .  
3. How has Article  5.2 been implemented?  
The provision for the Article 5.2 is prescribed in Chapter 6, Para graph  24 of Notification 
No. 91/2017.  
4. How has Article  6.2 been i mplemented?  
If it is necessary, Myanmar will follow the provision of Article 6.2 as Myanmar has implemented 
the Method 5 of the CVA in accordance with Notification No.  91/2017.  
5. Questions concerning Article  7: 
(a) What provisions have been made for maki ng value determinations pursuant to 
Article  7? 
The provision of Chapter 8 , Para graphs  28 and 29 of Notification No. 91/2017 has been made 
for making value determinations pursuant to Article 7 of the CVA .  
(b) What is the provision for informing the importer of the customs value determined 
under Article  7? 
The written request by importer and written reply by Customs Officer on how Customs 
Valuation for the goods is decided is prescribed in Para graph  46 Procedure on Customs 
Valuation Notification No.  91/2017.  
(c) Are the prohibitions found in Article  7.2 delineated?  
Yes. The provision on the p rohibition delineated in Article 7.2 of the CVA is implemented as 
Chapter 8, Paragraph  28 of Notification No. 91/2017.  
6. How have the options found in Article  8.2 been handled? In the case of f.o.b. 
application, are ex -factory prices also accepted?  
Accor ding to the Myanmar Trade Policy, Customs Value of imported goods shall be based on 
Incoterms CIF. Chapter 3, Para graph  9 and Chapter 12, Para graph  37 of the Procedure on 
Customs Valuation Notification No.  91/2017 also stated that Customs value of imported  goods 
is the value base on CIF value. In case of FOB and Ex -factory price, the cost and charges 
mention in Article 8.2 shall be added to get the CIF value.  G/VAL/N/2/MMR/1  
 
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  7. Where is the rate of exchange published, as required by Article  9.1? 
According to the Chapter 14 , Para graph  42 of the Procedure on Customs Valuation Notification 
No. (91/2017), valuation shall be calculated with weekly average exchange rate stipulated by 
Customs Department based on daily exchange rate issued by Central Bank of Myanmar.  
8. What steps have been taken to ensure confidentiality, as required by Article  10?  
Article 10 is implemented by Chapter 14, Para graph  43 of the Procedure on Customs Valuation 
Notification No. 91/2017. For the mutual trust, all information submitted on the confidential 
basis to Customs Authority for the purpose of Customs Valuation shall not be disclosed without 
permission of the Directo r General of Customs Department or the requirement of judicial 
proceedings.  
9. Questions concerning Article  11: 
(a) What rights of appeal are open to the importer or any other person?  
The rights of appeal without fine are opened to the importers in accorda nce with Para graph  44 
to Procedure on Customs Valuation Notification No. (91/2017).  
(b) How is he to be informed of his right to further appeal?  
The importer has a right to appeal for the value determined by Valuation Section to Director 
of the Export Impo rt Control Division. The importer has the right to further appeal to Director 
General of the Customs Department. The decision of the Director General of Customs 
Department shall be final and binding.  
10.  Provide information on the publication, as require d by Article  12, of:  
(a) (i) The relevant national laws;  
(ii) The regulations concerning the application of the Agreement:  
(iii)  The judicial decision and administrative rulings of general application relating 
to the Agreement:  
General or specific laws b eing referred to in the rules of implementation or application.  
The Ministry of Planning and Finance, by exercising its power conferred by Section s 30 and 
204 of Sea Customs Act, Procedures on Customs Valuation Notification No. 91/2017  dated  
13 September 2017 is implemented in accordance with the CVA and it is published in 
Government Gazette.  
It is also published on the internet on the website of My anmar Customs Department 
(www.myanmarcustoms.gov.mm ) and Myanmar Customs Department conducted training on 
Customs Brokers, the public awareness section  and  circulated the brochure to the Exporters, 
Importe rs and persons who involving in trade.     
(b) Is the publication of further rules anticipated? Which topics would they cover?  
There is no further rule concerning with Article 12 of the CVA .  
11. Questions concerning Article  13: 
(a) How is the obligation of Article  13 (last sentence) being dealt with in the respective 
legislation?  
The obligation of Article 13 (last sentence) is being dealt with the Chapter 14, Para graph  45 
of the Procedure on Customs Valuation Notification No. 91/2017.  G/VAL/N/2/MMR/1  
 
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  (b) Have additional explanations been laid down?  
Additional explanations have not been laid down yet.  
12. Questions concerning Article  16: 
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writ ing as to how the customs value was 
determined?  
In accordance to the Chapter 14, Para graph  46 of the Procedure on Customs Valuation 
Notification No.  91/2017, the importer have the right to request in writing to give an 
explanation on how the customs value was determined to officer -in-charge of the Valuation 
Unit and if so requested, such office shall reply.  
(b) Are there any further regulations concerning an above -mentioned request?  
There is no further regulation concerning an above mentioned request yet.  
13.  How have the Interpretative Notes of the Agreement been included?  
Some of the Description of the Interpretative Notes of the Agreement have been included as 
part of the Procedure on Customs Valuation Notification No. 91/2017.  
14. How have the provis ions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented?  
Myanmar will apply the Decision 3.1 on the Treatment of Interest Charges in the Customs 
Value of imported Goods.  
15. For those countries appl ying paragraph  2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have the provisions of 
this paragraph been implemented?  
Myanmar will not apply the Decision 4.1 on the Valuation of Carrier Media Bearing  Software 
for Data Processing Equipment.  
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